Start and/or end dates

For purchase transactions, IBM invoices for
the eligible products must have a date of on or after October 12, 2011.

For lease transactions,
signed and accepted Leasing Certificates of Acceptance, or lease contracts
with "Deemed Acceptance" for the eligible products must have a lease
commencement date of on or after October 12, 2011.

Completed
and signed rebate request forms must be received by IBM no later than two (2) months
after the invoice date or lease commencement date for the eligible
products.

Information about this offering can be obtained through ibm.com® by visiting one of the
following Web sites:

Eligible software

Program Feature
Description number number
IBM PowerHA SystemMirror 5770-HAS 1495 or
for i Standard Edition 1496 or
1498

Additional information/conditions

To receive a rebate, the completed and signed rebate request form
(see attached), along with the specified documentation, must be received
by the IBM Redemption
Center no later than two (2) months after the invoice date or lease
commencement date for the eligible products.

The following are acceptable proofs of acquisition:

a legible copy of the IBM invoice for the eligible new CBU Edition
server and PowerHA software,
or

a legible copy of the signed and accepted Leasing Certificate
of Acceptance or lease contract with "Deemed Acceptance" for the eligible
new CBU Edition server and PowerHA software, typewritten or computer
generated, and itemized to include machine type, model, Edition feature
number and serial number of the eligible new CBU Edition server, and
program number and feature number for the eligible new PowerHA software.

Handwritten or altered documents will not be accepted.

In Canada, you are responsible for all applicable taxes such as
Goods and Services Tax (GST), Harmonized Sales Tax (HST), Provincial
Sales Tax (PST), and Quebec Sales Tax (QST).

IBM reserves
the right to modify or withdraw this offering at any time.

This offering is subject to the terms and conditions of any applicable
Agreements.

IBM Global
Financing

Financing may be available. Refer to one of the
following IBM Global
Financing Web sites at:

IBM -
Caribbean North District information

Business Partner information

IBM Business
Partner - Distributors; IBM Business
Partner - Solution Providers and Resellers who acquire products from IBM; IBM Business Partner
- Solution Providers and Resellers who acquire products from IBM Business Partner
- Distributors; and IBM Business
Partner - Systems Integrators may link directly to Business Partner
information for the corresponding Business Partner offer. Due to participation
eligibility, Business Partners may not be able to view every offer. PartnerWorld® ID and password
required (use IBM ID).

Eligible software

Program Feature
Description number number
IBM PowerHA SystemMirror 5770-HAS 1495 or
for i Standard Edition 1496 or
1498

Terms and conditions

For purchase transactions, invoices for the eligible products
must have a date of on or after October 12, 2011.

For
lease transactions, signed and accepted Leasing Certificates of Acceptance,
or lease contracts with "Deemed Acceptance" for the eligible products
must have a commencement date of on or after October 12, 2011.

As proof of acquisition, send copies of invoices or leasing documents
to the IBM Redemption
Center at the address listed below.

Invoices and leasing documents must be either typewritten or computer
generated and itemized to include the machine type, model, Edition
feature number and serial number of the eligible new CBU Edition server,
and the program number and feature number for the eligible new PowerHA software.
Handwritten or altered documents will not be accepted.

The name and company appearing on this form must match the information
provided on the invoice or leasing document.

To qualify for the rebate, this signed form, along with requested
documentation, must be received no later than two (2) months after
the invoice date or lease commencement date for the eligible products
at:

IBM Corporation

Redemption Center -- 5th Floor Lakeside Building

4111 Northside Parkway

Atlanta, GA 30327

Attn: IBM i
Capacity BackUp (CBU) with PowerHA offering

Fax: 866-320-1685

E-mail: incent@us.ibm.com

Phone: 1-800-624-6875, option 3

The IBM Redemption
Center will confirm receipt of your rebate request. Retain a copy
of this confirmation as proof of timely submission of your request.
If you do not receive this confirmation within one week of submission
or you need to communicate with the IBM Redemption Center, send an e-mail and reference
the "IBM i
Capacity BackUp (CBU) with PowerHA offering" in the subject line.

Any rebate request forms lost or misdirected by the Postal Service
or other delivery service are not the responsibility of IBM or the IBM Redemption
Center.

Allow four to six weeks from the time IBM receives your complete and accurate
documentation for your rebate check/cheque to arrive.

This promotion is void wherever prohibited or restricted by law.

IBM reserves
the right to modify or withdraw this promotion at any time.

Business Partner name (if
applicable) _________________________________________

Certification

I certify by my signature
that I am in compliance with the terms and conditions of this rebate
offer, and that all of the information I have entered on this rebate
request form is accurate, complete, and in accordance with the rebate
request instructions.